- Narrative Type
| - Narrative Text
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| Additional Text | Actual quantum of distribution per unit is 4.22 cents for the period of 1 January 2014 to 30 June 2014 comprising (i) the taxable distribution of 4.14 cents; and (ii) the tax-exempt distribution of 0.08 cents. |
| Taxation Conditions | Qualifying investors and individuals (other than those who hold their units through a partnership) will generally receive pre-tax distributions. These distributions are exempt from tax in the hands of individuals unless such distributions are derived through a Singapore partnership or from the carrying on of a trade, business or profession. |
| Taxation Conditions | Qualifying foreign non-individual investors will receive their distributions after deduction of tax at the rate of 10%. All other investors will receive their distributions after deduction of tax at the rate of 17%. |
| Additional Text | Please refer to the attached announcement for additional information. |